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NY A84678




July 3, 1996

CLA-2-94:RR:NC:GI: 227 A84678

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000; 6913.10.5000

Ms. Michele Smith
Sears, Roebuck and Co.
3333 Beverly Rd. BC 204A
Hoffman Estates, IL 60179

RE: The tariff classification of porcelain candleholders and ornamental figurines from China.

Dear Ms. Smith:

In your letter dated June 7, 1996, you requested a tariff classification ruling. Samples are being returned as requested.

The samples and photos submitted depict the following articles:
a) three jade porcelain candleholders in the shape of letters, item number 97910, which measure approximately 4 1/4 inches high. It is noted that there is a figurine of an angel in front of each letter which when put together spells "JOY";
b) three porcelain snowmen, item number 97217, which measure about 5 1/2 inches high and possess a back opening (measuring about 1 3/4 inches by 2 inches) for the insertion of a candle. Each snowman is wearing a winter scarf and hat, while holding articles representative of the Christmas season. Further, it is noted that the snowmen possess star-shape apertures along their bodies.

You claim that the porcelain snowmen, item number 97217, should be properly classified under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. However, since the insertion of a candle into the back portion of the snowmen in question primarily serves the purpose of enhancing their decorative appeal, consideration of classification under the above subheading for lamps is precluded.

The applicable subheading for the porcelain "JOY" candleholders, item number 97910, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the decorative porcelain snowmen, item number 97217, will be 6913.10.5000, HTS, which provides for ornamental ceramic articles of porcelain. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794.

Sincerely,

Roger J. Silvestri
Director,

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